HomeMy WebLinkAboutMINUTES - 12151998 - C150 }
TO: BOARD OF SUPERVISORS
FROM: Finance Committee y ,`; O'ntt"a
Gayle B. Uilkema Costa
Joe Canciamilla County
DATE: December 15, 1998
SUBJECT: Year End Report on Finance Committee Accomplishments and Future Activities.
Specific Request(s) or Recommendation(s) & Background &Justification
RECOMMENDATIONS
1. Acknowledge that the Finance Committee reviewed 22 separate items and conducted 19
meetings during 1998.
2. Accept the recommendation of the Finance Committee to close out the 11 referrals listed in
Attachment 1.
3. Accept the recommendation of the Finance Committee to carry forward the 13 referrals listed
in Attachment 2.
4. Acknowledge the substantial and long term changes involved with the future implementation
of Improvements in Financial Processes and Procedures listed in Attachment 3.
BACKGROUND
On December 14, the Finance Committee reviewed and discussed their activities and actions in 1998, as
well as referrals to be examined in 1999. The Committee considered a total of 45 agenda items covering
22 separate issues over 19 meetings in 1998. The volume of work is the second largest in the last eight
years for the Committee.
Continued on Attachment: X YES Signature:
Recommendation of County Administrator Recommendation of Board Committee
Approve Other
Signature(s):
Action of Board on: Q 5,1998 Approved as Recommended XX Other
Vote of Supervisors: I HEREBY CERTIFY THAT THIS IS A TRUE
AND CORRECT COPY OF AN ACTION TAKEN
XX Unanimous{Absent- - - ) AND ENTERED ON THE MINUTES OF THE
Ayes: Noes: BOARD OF SUPERVISORS ON DATE SHOWN.
Absent: Abstain:
Contact: Tony Enea(335-1034) Attested: D=embgr 15 A1998
cc: County Administrator Phil Batchelor, Clerk of
County Counsel the Board of Supervisors
Treasurer-Tax Collector ",Countyinistrator
Auditor-ControllerBy "U DEPUTY
Attachment 1
Report on
Completed Finance Committee Referrals
December 14, 1998
ITEM
1. Administrative and Financial reviews of the Contra Costa County Fire Protection
District.
2. Sheriff's Overtime Reduction Plan to finance 15 additional positions. Request for
replacement vehicles.
3. Volunteer and donated materials program.
4. Procedures and status of county procurement card program.
5. Public Works policy declaring certain roads to be County roads.
6. Treasurer-Tax Collector Investments from April 1, 1997 through June 30, 1997.
(8/97)
7. Payroll/Human Resources Computer system. (3/96)
8. Financing to Implement a Countywide Violence Prevention Action Plan. (11/96)
9. Financing solution for flood control problem areas.
10. Financing Request by the Human Relation Commission for a public relations
campaign.
11. County College Internship Program
Attachment 2
Finance Committee
Carryforward Referral Items
1999
ITEM
1. Consider annual plan to allocate Keller Canyon Mitigation Funds.
2. Periodic updates of sales tax revenue generating efforts.
3. Review of operational efficiencies and fees in the Community
Development, Building Inspection and Public Works Departments.
4. Examine governmental operations and efficiencies, including the monitoring and
auditing of Special Districts.
5. Consider status of preparing a Master Park Plan.
6. Consider status of Grant Development Improvement Program.
7. Monitor expenditures from activities determined to be unfunded mandates and
required by the Board.
8. Review major fee adjustments for all departments.
9. Review capital budget allocations of Fire Districts.
10. Review annual applications for "Open" category of the Community Development
Block Grant and coordinate with Keller Mitigation monies and the City of Pittsburg.
11. Review process for Financial Advisors, Investment Bankers and'Bond Counsel for
Redevelopment Agency Bond Issues.
12. Annual review of Independent Financial Audit Findings, responses to the findings
and progress toward correcting deficiencies.
13. Periodic review of Improvements in Financial Processes and Procedures. (See
Attachment 3.)
Attachment 3
FINANCE COMMITTEE
Recommended Improvements in Financial Processes and Procedures
Item Suggested by Suggested Action
1. Keep policies and procedures CAO, HR CAO to communicate to
simple, consistent and only departments and through the
change when essential. Training Institute.
2. Continue performance audits CAO, Auditor Board acknowledge current
using staff from CAO, Auditor and past efforts.
and other appropriate departments.
3. Continue to promote the use of CAO Board support in 1998-99 and
available County resources to in future if successful results.
improve efficiency and
effectiveness.
• Productivity Fund
• Grant Improvement
Graduate Interns
4. Enhance the use of electronic ALL Board should consider
forms. funding specific financial
processes such as purchasing.
5. Consider a more efficient time CAO, Auditor Board support in concept,
collection system and requiring include in labor negotiation
direct deposit of payroll checks. process.
6. Continue to provide free technical CAO Budget funds within
computer support to smaller Information Technology
departments.
7. Consider establishing a computer CAO, Assessor CAO and Assessor study
on-line system for data access by costs and benefit and report
primarily commercial clients in back at budget hearings.
the Assessor's Office.
8. Continue to locate department staff CAO, Assessor Consider in future facility
in one location or locations which moves.
facilitate improved efficiency.
Recommended Improvements in Financial Processes and Procedures (cont.)
Item Suggested by Suggested Action
9. Consider creating a plan to replace All CAO and departments to
outmoded financial computer update and revise prior plans
system such as the property tax and report back to Board.
system,the finance system and a
plan for responding to unanticipated
consequences from year 2000
problems.
10. Enhance efforts for communicating CAO CAO should identify areas of
financial processes and procedures concern,prepare plan and
among County staff. report back to Finance
Committee.
11. Consider ways of reducing CAO Direct Public Works
administrative charges to Department to prepare
Special Districts and faster options for CAO.
responses to emergencies.
Year End Reporton Finance Committee
Accomplishments and Future Activities
12/15198
Page 2
Attachments 1 and 2 describe the Committee's completed referrals and the referral list for 1999. The
Finance Committee is somewhat unique from other Board Committees in that there are a number of
permanent referrals which revolve around the annual budget process.
During six meetings, from March to June, 1998, the Finance Committee examined how to improve the
financial processes and procedures within the County. Presentations were made to the Committee by staff
from six departments: Auditor-Controller; Treasurer-Tax Collector; Assessor; Public Works; Information
Technology and Human Resources. The Committee requested that staff review the suggestions offered
by Departments and prepare recommendations for Committee action. On June'1, the Committee adopted
eleven recommendations which appear in Attachment 3.
The Board of Supervisors adopted the Committee recommendations at the Budget Hearings in August.
These recommendations will require substantial effort to implement and represent a long term Committee
oversight responsibility.